Malaysia Non-Tariff Taxes Quick Reference

List of HS codes subject to SST sales tax, EXCISE excise duty and CESS surcharge (percentage or absolute amount levied per unit).

HS Code Product Name SST Sales Tax EXCISE Duty CESS Surcharge
0106121000 - - - Whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia) 5%
0106122000 - - - Seals, sea lions and walruses (mammals of the suborder Pinnipedia) 5%
0106130000 - - Camels and other camelids (Camelidae) 5%
0106140000 - - Rabbits and hares 5%
0106190000 - - Other 5%
0106200000 - Reptiles (including snakes and turtles) 5%
0106310000 - - Birds of prey 5%
0106320000 - - Psittaciformes (including parrots, parakeets, macaws and cockatoos) 5%
0106330000 - - Ostriches; emus (Dromaius novaehollandiae) 5%
0106390000 - - Other 5%
0106410000 - - Bees 5%
0106490000 - - Other 5%
0106900000 - Other 5%
0201100000 - Carcasses and half-carcasses 0%
0201200000 - Other cuts with bone in 0%
0201300000 - Boneless 0%
0202100000 - Carcasses and half-carcasses 0%
0202200000 - Other cuts with bone in 0%
0202300000 - Boneless 0%
0203110000 - - Carcasses and half-carcasses 0%